Assessee has statutory right to personal hearing; failure to grant would vitiate assessment order: Delhi HC

INCOME TAX : Assessee has a statutory right to personal hearing under section 144B(7)(vii); Where there was a substantial variation made by AO in taxable income of assessee, assessee ought to have been granted a personal hearing in matter, failure to grant a personal hearing had vitiated impugned assessment order and thus, impugned assessment order was to be set aside

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